CA SB 288
in committeeProperty taxation: change in ownership: family homes and farms.
California · 2025-2026 Regular Session · upper
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Quick answers
Did CA SB 288 pass?
Not yet. CA SB 288 is in committee and has not come to a final vote. Latest recorded action (2026-08-13): August 13 hearing: Held in committee and under submission.
What is CA SB 288 about?
The California Constitution limits the amount of ad valorem taxes on real property to 1% of the full cash value of that property, defined as the county assessor's valuation of real property as shown on the 1975–76 tax bill and, thereafter, the appraised value of the real property when purchased, newly constructed, or a change in ownership occurs after the 1975 assessment, subject to an annual inflation adjustment not to exceed 2%. Pursuant to constitutional authorization, existing property tax law, on and after February 16, 2021, excludes from classification as a change in ownership the purchase or transfer of a family home or family farm, as those terms are defined, of the transferor in the case of a transfer between parents and their children, or between grandparents and their grandchildren if all the parents of those grandchildren are deceased, if the property continues as the family home or family farm of the transferee, as specified. For purposes of the transfer of a family home, that law requires the transfer to be of a principal residence of the transferor and to become the principal residence of the transferee within one year of the transfer. That law also requires the transferee to file for the homeowners' or disabled veterans' exemption within a year of the transfer, as described. This bill would provide that the one-year periods described above shall be deemed to end one year after the effective date of certain court orders resolving the disposition of the property if the eligible transferee files specified documents with the assessor, including a copy of a court order indicating that a probate matter prohibited the eligible transferee from establishing the property as their principal place of residence within the one-year period described above. By expanding the duties of local tax officials, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
Who sponsors CA SB 288?
Seyarto is the primary sponsor of CA SB 288.
Description
The California Constitution limits the amount of ad valorem taxes on real property to 1% of the full cash value of that property, defined as the county assessor's valuation of real property as shown on the 1975–76 tax bill and, thereafter, the appraised value of the real property when purchased, newly constructed, or a change in ownership occurs after the 1975 assessment, subject to an annual inflation adjustment not to exceed 2%. Pursuant to constitutional authorization, existing property tax law, on and after February 16, 2021, excludes from classification as a change in ownership the purchase or transfer of a family home or family farm, as those terms are defined, of the transferor in the case of a transfer between parents and their children, or between grandparents and their grandchildren if all the parents of those grandchildren are deceased, if the property continues as the family home or family farm of the transferee, as specified. For purposes of the transfer of a family home, that law requires the transfer to be of a principal residence of the transferor and to become the principal residence of the transferee within one year of the transfer. That law also requires the transferee to file for the homeowners' or disabled veterans' exemption within a year of the transfer, as described. This bill would provide that the one-year periods described above shall be deemed to end one year after the effective date of certain court orders resolving the disposition of the property if the eligible transferee files specified documents with the assessor, including a copy of a court order indicating that a probate matter prohibited the eligible transferee from establishing the property as their principal place of residence within the one-year period described above. By expanding the duties of local tax officials, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
- Introduced
- 2025-02-06
- Latest action
- 2026-08-13 — August 13 hearing: Held in committee and under submission.
- Bill type
- bill
- Last updated
- —
Subjects
Sponsors
- Seyartoauthor
Committees
Not provided by source.
Action timeline
Newest first
2026-08-13
August 13 hearing: Held in committee and under submission.
2026-08-05
August 5 set for first hearing. Placed on suspense file.
2026-06-30
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0.) (June 29). Re-referred to Com. on APPR.
committee-passage,committee-passage-favorable,referral-committee
2026-06-01
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2026-05-04
Referred to Com. on REV. & TAX.
referral-committee
2026-01-27
In Assembly. Read first time. Held at Desk.
reading-1
2026-01-27
Read third time. Passed. (Ayes 40. Noes 0. Page 3299.) Ordered to the Assembly.
passage,reading-1,reading-3
2026-01-26
Read second time. Ordered to third reading.
reading-1,reading-2,reading-3
2026-01-22
Read second time and amended. Ordered to second reading.
amendment-passage,reading-1,reading-2
2026-01-22
From committee: Do pass as amended. (Ayes 7. Noes 0. Page 3268.) (January 22).
amendment-passage,committee-passage,committee-passage-favorable
2026-01-21
Set for hearing January 22.
2026-01-20
January 20 hearing: Placed on APPR. suspense file.
2026-01-15
Read second time and amended. Re-referred to Com. on APPR.
amendment-passage,reading-1,reading-2,referral-committee
2026-01-15
Set for hearing January 20.
2026-01-14
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0. Page 3225.) (January 14).
amendment-passage,committee-passage,committee-passage-favorable,referral-committee
2026-01-05
From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.
amendment-passage,committee-passage,reading-1,reading-2,referral-committee
2025-12-23
Set for hearing January 14.
2025-02-19
Referred to Com. on REV. & TAX.
referral-committee
2025-02-07
From printer. May be acted upon on or after March 9.
2025-02-06
Introduced. Read first time. To Com. on RLS. for assignment. To print.
introduction,reading-1,referral-committee
Versions
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Votes
Do pass as amended, but first amend, and re-refer to the Committee on [Appropriations]
2026-01-14 · pass · 5-0
Member-level votes (5)
- Grayson: yes
- Valladares: yes
- Umberg: yes
- Ashby: yes
- McNerney: yes
Placed on suspense file
2026-01-20 · pass · 7-0
Member-level votes (7)
- Wahab: yes
- Dahle: yes
- Caballero: yes
- Grayson: yes
- Seyarto: yes
- Cabaldon: yes
- Richardson: yes
Do pass as amended
2026-01-22 · pass · 7-0
Member-level votes (7)
- Richardson: yes
- Wahab: yes
- Seyarto: yes
- Grayson: yes
- Caballero: yes
- Dahle: yes
- Cabaldon: yes
3rd Reading
2026-01-27 · pass · 40-0
Member-level votes (40)
- Seyarto: yes
- Durazo: yes
- Caballero: yes
- Reyes: yes
- Wahab: yes
- Laird: yes
- McGuire: yes
- Weber Pierson: yes
- Cabaldon: yes
- Gonzalez: yes
- Dahle: yes
- Wiener: yes
- Allen: yes
- Padilla: yes
- Valladares: yes
- Stern: yes
- Richardson: yes
- Grove: yes
- Arreguín: yes
- Niello: yes
- Umberg: yes
- Blakespear: yes
- Smallwood-Cuevas: yes
- Rubio: yes
- Pérez: yes
- Ochoa Bogh: yes
- Ashby: yes
- Hurtado: yes
- Archuleta: yes
- Grayson: yes
- Cervantes: yes
- Becker: yes
- Jones: yes
- Cortese: yes
- McNerney: yes
- Alvarado-Gil: yes
- Choi: yes
- Limón: yes
- Strickland: yes
- Menjivar: yes
Do pass and be re-referred to the Committee on [Appropriations]
2026-06-29 · pass · 7-0
Member-level votes (7)
- Quirk-Silva: yes
- Gipson: yes
- McKinnor: yes
- Sanchez: yes
- Carrillo: yes
- DeMaio: yes
- Michelle Rodriguez: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T01:34:27.960412Z
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